This worksheet provides the company's ledger.$$ Actually, it provides two ledgers: GAAP and SAP.$$ Companies use ledgers to track the balances of their accounts.$$ Since this assignment requires you to prepare both GAAP$-$based and SAP$-$based financial statements, it provides two ledgers: $($i$)$ one for GAAP and $($ii$)$ one for SAP.$$ Each ledger has the accounts relevant to one of those two accounting methods.$$ For example, the GAAP ledger uses the name Other Underwriting Expenses, whereas SAP uses the name Policy Acquisition Expenses.$$The account's beginning balances and the first two journal entries have already been posted to the ledger as examples.Your task is to post the GAAP$-$based journal entries to the GAAP$-$based ledger and the SAP$-$based journal entries to the SAP$-$based ledger.$$ You must use cell references to post from the journal to the ledger.